Mandatory actions before the Polish tax office in connection with the acquisition of an inheritance in Poland

Mandatory actions before the Polish tax office in connection with the acquisition of an inheritance in Poland

Once the court action to declare the acquisition of an inheritance has become final, it is necessary to declare the acquisition of the inheritance to the relevant tax office within 6 months from the date on which this decision has become final.

Deadline
The acquisition of a Polish inheritance is declared by filling in a special form required by the tax office. The form must be accompanied by a copy of the decision confirming the acquisition of the inheritance and its validity. In doing so, do not forget to observe the deadlines. If the six-month deadline is exceeded, it causes problems at the tax office. In such a situation, it is necessary to carry out the mandatory steps and, in addition, write a letter explaining why the 6-month period was exceeded, which is called active grudge. The situation is assessed by the tax office in each individual case. If the tax office does not take into account the active contrition, it will charge the inheritance tax to the payer according to the normal rules.

Wills in Poland and Polish inheritance tax
It does not matter whether the heir acquired the inheritance on the basis of a statutory or testamentary succession. In the case of a will, inheritance tax must also be paid if we are not exempt under the Polish law on inheritance and gift tax. The Inheritance Act does not provide any relief in such a situation. The tax rate does not increase either. In other words, the tax liability and tax assessment are the same for statutory and testamentary inheritance.

How much tax is payable on a Polish inheritance?
The tax is calculated each time by the tax office, taking into account the values specified in the Inheritance and Gift Tax Act, the group to which the taxpayer must belong and the tax-exempt amount.

How to calculate the tax?
The Polish inheritance and gift tax rates for the receipt of a donation are the same as for an acquired inheritance. This means that the tax authorities calculate the tax on a donation in the same way as on a vested inheritance. In doing so, it takes into account whether or not the payer is subject to the exemption from gift tax. If not, the tax authorities take the values indicated in the Inheritance and Gift Tax Act, the group in which the payer is to be included (group I, group II oraz group III) and the tax-exempt amount.